This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU?
The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control.
These issues are highlighted by COVID-19 but are of utmost lasting importance. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.
1. Introduction
Dominic de Cogan (University of Cambridge, UK) and Alexis Brassey (University of Cambridge, UK)
Part I: Revenues and the Tax State
2. Schumpeter’s Crisis of the Tax State, Globalisation and Redistribution
Bastiaan Van Ganzen (Leiden University, the Netherlands) and Henk Vording (Leiden University, the Netherlands)
3. Lessons Of Three World Wars
Richard Walters (Queen Mary University of London, UK)
4. Taxes During Wars and Crisis
Suranjali Tandon (National Institute of Public Finance and Policy, India)
5. Earmarking of Taxes for Disruption and Recovery
Ashrita Prasad Kotha (Vienna University of Economics and Business, Austria)
6. Counting Doubloons. A Critical Assessment of How Caribbean British Overseas Territories Are Funding the COVID-19 Response
Laura Panadès-Estruch (Cayman Islands Law School)
Part II: Revenues and Institution Building Above the State
7. The Role of Crisis in State-Building the European Union through Finance and Taxation: Will COVID and the Russian Attack Trigger Further Union?
Pablo A Hernández González-Barreda (Universidad Pontificia Comillas, Spain)
8. Revising the Justification for an EU Tax in a Post-crisis Context
Katerina Pantazatou (University of Luxembourg)
9. Fiscal Evolution and the Syndemic
Carlo Garbarino (Bocconi University, Italy)
10. The COVID-19 Crisis as a Momentum for the Creation of a European Tax System?
Francesco Emanuele Grisostolo (University of Udine, Italy) and Luisa Scarcella (University of Antwerp, Belgium)
11. A Case for VAT Treaties: International Tax Cooperation for Sustainable Recovery
Yige Zu (Durham University, UK)
12. In Good Times and in Bad: Global Tax Governance During Economic Downturns
Natalia Pushkareva (International Lawyers Project, UK)
Part III: Environment and Regulation
13. A Case for Environmental Taxation as a Response to the COVID-19 Economic Crisis
Erika Scuderi (Vienna University of Economics and Business, Austria), Amedeo Rizzo (Bocconi University, Italy) and Artemis Loucaidou (University of Oxford, UK)
14. The Future of the EU’s Financing in Times of Disruption and Recovery: Normative and Technical Issues of Greening the EU’s Own Resources System
Stefanie Geringer (University of Vienna, Austria)
Part IV: Justice, Distribution and Society
15. The Implications of Intergenerational Issues on Tax Policy in a Post-COVID World. An Examination of Age Discrimination.
Alexis Brassey (University of Cambridge, UK)
16. Flexible Work Within Employment Relationships: A Conceptual Scheme for Fiscal Policies
Wei Cui (University of British Columbia, Canada)
17. How to Award Financial Aid Amidst a Pandemic Through the Lens of a Tax Scholar
Yvette Lind (Copenhagen Business School, Denmark)
18. Law and Beyond: Legislation in Times of Pandemic and the Rule of Law
Hanna Filipczyk (University of Bialystok, Poland)
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